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Short-term rental option enabled via accommodation sharing platforms is an attractive alternative to conventional long-term rental. The purpose of this study is to compare rental strategies (short-term vs long-term) and explore the main determinants for strategy selection.

Using logistic regression, this study predicts the rental strategy with the highest rate of return for a given property in the City of Philadelphia. The modeling result is then compared with the applied machine learning methods, including random forest, k-nearest neighbor, support vector machine, naïve Bayes and neural networks. The best model is finally selected based on different performance metrics that determine the prediction strength of underlying models.

By analyzing 2,163 properties, the results show that properties with more bedrooms, closer to the historic attractions, in neighborhoods with lower minority rates and higher nightlife vibe are more likely to have a higher return if they are rented out through short-term rental contract. Additionally, the property location is found out to have a significant impact on the selection of the rental strategy, which emphasizes the widely known term of “location, location, location” in the real estate market.

The findings of this study contribute to the literature by determining the neighborhood and property characteristics that make a property more suitable for the short-term rental vs the long-term one. This contribution is extremely important as it facilitates differentiating the short-term rentals from the long-term rentals and would help better understanding the supply-side in the sharing economy-based accommodation market.

The study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their social and environmental reporting (SER) from 2006 to 2014. To achieve this aim, the author limits the data two years before (i.e. from 2006 to 2007) and six years after (i.e. from 2009 to 2014) the implementation of the Sustainable Development Framework in the mining sector in 2008.

Using the techniques of content analysis and interpretive textual analysis, this study examines 27 social and environmental responsibility reports published between 2006 and 2014 by three ICMM corporate mining members. The study develops a disclosure index based on the earlier work of Hackston and Milne (1996), together with other disclosure items suggested in the extant literature and considered appropriate for this work. The disclosure index for this study comprised six disclosure categories (“employee”, “environment”, “community involvement”, “energy”, “governance” and “general”). In each of the six disclosure categories, only 10 disclosure items were chosen and that results in 60 disclosure items.

A total of 830 out of a maximum of 1,620 social and environmental responsibility indicators, representing 51% (168 employees, 151 environmental, 145 community involvement, 128 energy, 127 governance and 111 general) were identified and examined in company SER. The study showed that the sample companies relied on multiple strategies for managing pragmatic legitimacy and moral legitimacy via disclosures. Such practices raise questions regarding company-specific disclosure policies and their possible links to the quality/quantity of their disclosures. The findings suggest that managers of mining companies may opt for “cherry-picking” and/or capitalise on events for reporting purposes as well as refocus on company-specific issues of priority in their disclosures. While such practices may appear appropriate and/or timely to meet stakeholders’ needs and interests, they may work against the development of comprehensive reports due to the multiple strategies adopted to manage pragmatic and moral legitimacy.

A limitation of this research is that the author relied on self-reported corporate disclosures, as opposed to verifying the activities associated with the claims by the sample mining companies.

The findings from this research will help future social and environmental accounting researchers to operationalise Suchman’s typology of legitimacy in other contexts.

With growing large-scale mining activity, potential social and environmental footprints are obviously far from being socially acceptable. Powerful and legitimacy-conferring stakeholders are likely to disapprove such mining activity and reconsider their support, which may threaten the survival of the mining company and also create a legitimacy threat for the whole mining industry.

This study innovates by focusing on Suchman’s (1995) typology of legitimacy framework to interpret SER in an industry characterised by potential social and environmental footprints – the mining industry.

The purpose of this study aims to empirically examine the corporate social responsibility disclosure (CSRD) levels of conventional and Islamic banks in Malaysia. Additionally, as Malaysian banks have different shareholding patterns that are more highly concentrated than those in the developed economies, this study also investigates the impact of ownership concentration on CSRD in both types of banks.

This study employs hand-collected corporate social responsibility (CSR) data from the annual and sustainability reports of 21 conventional banks and 16 Islamic banks in Malaysia during 2010–2017. The data are then run using the pooled ordinary least square (OLS) with robust standard errors and robust regressions models together with all possible factors determining CSRD in the banking sector.

This study discovers that Islamic banks disclose a higher level of total CSRD than their conventional counterparts after controlling a number of important determinants of CSRD. These results remain consistent for four different dimensions of CSRD, i.e. employees, communities, environment and products and services. In relation to the impact of ownership concentration on CSRD level, the results show that high ownership concentration reduces the level of CSRD by Malaysian banks. However, in an additional interaction test, the result exhibits a complementary relationship between Islamic banks and ownership concentration in influencing CSRD level.

This study finds that the principle of Islamic accountability has been internalised by Islamic banks, and shaped them to put equal emphasis on the disclosure of CSR practices and the financial information disclosure.

It is recommended for all banks to ensure the integration of a more comprehensive ethical system, such as theological ethical values in every aspect of their business activities. The findings from this study also highlight the necessity for the central bank to increase their monitoring role, especially towards banks with a more concentrated ownership structure by limiting the size of shareholdings by any particular types of owners.

Only a few studies have compared CSR practices between these two types of banks, and most of them are descriptive and qualitative in nature. This study is the first that uses a robust model with a high R-squared value, which control for all possible factors determining CSRD in the banking sector.

The purpose of this study is to find what kind of leadership is suitable for developing a business in an Islamic boarding school.

This study used a qualitative research method by conducting in-depth interviews with 16 informants.

This study resulted in three critical factors leadership qualities, entrepreneurial qualities and Muslim qualities. The unique combination of these essential elements must be in the soul of a business leader in a boarding school in carrying out its business activities to meet school operational costs while developing it into a sustainable business.

This research is limited to being conducted in Indonesia’s most densely populated areas, namely, West Java Province, which also has the highest number of Islamic boarding schools. Not all Islamic boarding schools have business units because their operational needs have been met either by tuition fees or outside assistance.

These findings are expected to be a guideline for other Islamic boarding schools to find out how business leadership in Islamic boarding schools should be in carrying out their activities so that their business not only survives but also develops and competes with other companies.

This study presents a combination of theories of entrepreneurship, leadership and Muslim qualities obtained from the literature review and empirical data from the results of in-depth interviews.

The purpose of this paper is twofold: first, it aims at the identification and assessment of the commitments towards sustainable development (SD) communicated to all interested parties (stakeholders) by top management; and second, mapping the profile of the organisations which prominently communicate those commitments.

The research methodology was supported on the content analysis of the organisations’ statements (disclosed on the institutional website) that sustain the strategy and policies (organisational culture). A total of 540 certified Portuguese organisations in Quality, Environment and Occupational Health and Safety (QEOHS) comprised the sample.

According to this research, it is possible to identify three main commitments towards SD addressing customers (consumers), human resources (employees) and continuous improvement. Furthermore, results suggest that commitments towards customers and human resources fit properly into the theoretical assumptions of the stakeholder theory and, in turn, the commitment towards continuous improvement fits accurately into the assumptions of the “normative isomorphism” of the institutional theory. Moreover, the results pointed out the characteristics of Portuguese organisations (QEOHS) that prominently communicate commitments towards SD: large business volume, located in Lisbon or Setubal, fall within the public business sector, are members of the BCSD Portugal and publish annual reports on the institutional website.

Solely organisations operating in Portugal and simultaneously encompassing three certified management subsystems (against the clauses of ISO 9001, ISO 14001 and OHSAS 18001 standards) were considered throughout this study. So it is not possible to ascertain at which extent the conclusions are valid. However, although the statistical generalisation of the results may be precluded, there is not any peculiar reason preventing the analytical generalisation, namely, in organisations operating in countries with similar macro-characteristics of Portugal.

To the best of authors’ knowledge this is the first time that such a comprehensive, detailed and thorough analysis of the communicated commitments towards SD is carried out regardless the activity sector. The conclusions from this paper are useful both for practitioners and scholars. On one hand companies have now information on the more often communicated statements, while on the other hand academics and scholars will benefit from this research and hopefully be able to replicate it in other contexts.

Following the introduction of the revised Malaysian Code on Corporate Governance in 2012 (MCCG 2012), this study aims to investigate the influence of corporate governance structure on the quality of sustainability reporting from the perspectives of agency theory and resource dependence theory.

Based on an analysis of 126 firms’ annual reports for the year ended 2010 and 2014, this study analyses sustainability reporting quality before the introduction of MCCG, 2012 (year ended 2010) and after (year ended 2014).

The findings of the study show that there was a significant increase in the quality of sustainability reporting from 2010 to 2014. Results from multiple regression analyses indicate that the number of sustainability-related training attended by the board of directors and the percentage of directors with sustainability-related experience have a significant impact on the quality of sustainability reporting.

Observations from the study provide useful insights into the importance of the appointment of directors with sustainability-related experience as part of the criteria for directors’ appointment. Moreover, the board of directors is encouraged to attend sustainability-related training to help firms improve sustainability practices and reporting.

The increase in the quality of sustainability reporting indicates that companies are committed in ensuring that environmental degradation is put at the minimum level if not eliminated. It appears that companies are embracing the concept of sustainability reporting, and hence, contributing to improving and enhancing social well-being.

This study contributes to the discussion of both internal mechanisms (board independence and board capital) and external mechanisms (compliance to the code on corporate governance) of corporate governance structure on the quality of sustainability reporting. The findings can be used to identify necessary mechanisms that should be enhanced to strengthen the practice of sustainability reporting.

This study aims to analyse whether Sharia-compliant companies have better sustainability performance, especially in the midst of the COVID-19 pandemic. The pandemic context is worth investigating as there is a concern that companies will reduce their sustainability activities to focus more on economic recovery, thereby leading to lower sustainability performance.

This study uses data from companies listed on Indonesian and Malaysian stock exchanges. These two countries have experienced rapid developments in Islamic finance and possess similar criteria in assigning the Sharia compliance label to a company. The data on sustainability performance and its three dimensions (environmental, social and governance) were gathered from Refinitiv (Thomson Reuters) and analysed using panel data regression.

The results show that Sharia-compliant companies had a higher sustainability performance in all research periods, but not during the COVID-19 pandemic. This implies that the pandemic has not triggered a need for Sharia-compliant companies to improve their sustainability performance. The results can be interpreted that sustainability performance is not only at stake during the COVID-19 pandemic but it can also indicate a “business-as-usual” approach applied by companies regardless of the Sharia-compliant label.

Sustainability performance has been intensively investigated in prior research, but how it is related to the current health crisis and Sharia compliance has been scantily studied and becomes the originality of this research.

The dominant view of responsible leadership (RL) has so far lacked adequate testing for employees' motivational outcomes, including presenteeism. Presenteeism, or attending work while being ill and unable to work at full capacity, causes productivity loss and imposes a significant economic burden to businesses and national economies. Applying the social identity theory of leadership (SITL), this paper aims to offer a conceptual framework supporting the relationship between RL and presenteeism and incorporating the mediating roles of organisational commitment and employees' turnover intentions.

This paper conducts a systematic literature review using a Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) flowchart with the existing research on RL, presenteeism, organisational commitment and employee turnover intentions covering the main contributors to this research stream. The proposed model offers eight propositions to promote the examination of RL in more insightful ways.

A shift in focus to the aspect of value-based leadership and presenteeism allows this paper to explore probable employee motivational outcomes, especially with consideration of organisational commitment and turnover intentions. While extant studies about presenteeism have tended to identify negative consequences, this paper explores different contexts in which RL could be crucial and positive. Based on a PRISMA flowchart, this paper provides a conceptual framework and directions that scholars might use to guide organisations and evaluate future research studies in RL and presenteeism.

The implications of this paper lie first in highlighting the demand for scholars to employ RL when conducting research reviews in organisational leadership and presenteeism. Beyond this broad purpose, this paper will help researchers to develop a holistic and pragmatic research approach more systematically and coherently. It is hoped that this conceptual framework can potentially lead to higher employee productivity and retention.

The systematic literature review offers a novel framework that will allow future researchers to conduct and explore empirical studies in organisational leadership. The suggested propositions will direct future scholars and practitioners to explore solutions in which presenteeism can be recognised at work and managed to achieve practical application of RL within organisational settings.

This paper aims to analyze the scientific trend of research on Islamic banking sustainability (IBS) through a bibliometric study. In particular, the paper extensively investigates all the articles issued through the Scopus database regarding the IBS.

The authors discovered 76 papers that met the function, subject and set requirements by using the phrase IBS. The authors used VOSviewer as an analytical tool and the Scopus website.

IBS publications were found in the period 2005–2022, and the publication trend of IBS research demonstrates that it is growing exponentially after 2018. Malaysia is the leading country in terms of productive authors, universities, number of documents, citations and collaboration research on IBS. The current research trends are summarized into five cluster maps for future research directions: sustainability measurement, sustainability practices, risk and governance, corporate social responsibility (CSR) and IBS theory. The Maqashid al Shariah approach conceptually influences the framework for constructing the dimensions and indicators used to measure the IBS.

The authors retrieved data for their research from the Scopus database; using other databases might result in totally different research patterns with this IBS bibliometric research.

The research encompasses valuable implications for Islamic banking as it offers valuable insights on how to assess the performance of IBS. Particularly, it contributes to identifying the dimensions and indicators needed to measure IBS performance. Furthermore, this research provides strategic initiatives to promote sustainable practices in Islamic banking in terms of green financing taxonomy, services, operations, risk management and governance.

This research is valuable for other scholars as it offers a foundation for the future growth of IBS research, focusing on important sustainability clusters obtained from selected reputable journals. This research is beneficial for regulators in enhancing the roadmap for establishing and enhancing long-term IBS with impacts on socio-economic, environmental and governance.

The study presents a concise review of the bibliometric study in IBS and provides recommendations for future research directions in cluster mapping of themes and subthemes. There is still insufficient research that examines the IBS, in particular, complete insights into the IBS literature review.

This study aims to examine the impacts of global geopolitical risks (GPRs) and COVID-19 pandemic stringency on the size of Sukuk issuance in Malaysia.

To examine the issue, this paper collected yearly data for the Sukuk issuance from the DataStream, and the rest of the variables, including the control variables from the World Bank, were from 2018 to 2022. Several econometric approaches have been used, that is, ordinary least square (OLS), two-stage least squares (2SLS) and generalized method of moment (GMM) with fixed effects and random effects in examining the impacts.

The results demonstrate that global GPRs negatively impact the size of Sukuk issuance due to the investment risk during the high global geopolitical conflicts, war and rampant terrorism. Besides, the COVID-19 pandemic-related stringency also similarly affects the country's Sukuk issuance market because of the long-time lockdown measures, border closures, travel restrictions and low access to the market. The control variables also demonstrate similar results except for the gross domestic products, which shows positive and significant impacts on the Sukuk market of Malaysia.

The study's policy implications for Sukuk investors and issuers stress the importance of disclosing risk mitigation procedures, strengthening the regulatory framework and raising investor knowledge to attract and protect investors in the Sukuk sector.